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Five transactions are given below that were completed during 20A by Wren Company. The annual accounting period ends December 31. Each transaction requires an adjusting entry at December 31, 20A. Provide the adjusting entries required. A. On December 31, 20A, Wren Company owed employees $1,750 for wages that were earned by them during December and were not recorded B. During 20A, Wren Company purchased office supplies that cost $500 which were placed in the supplies room for use as needed. The purchase was recorded as follows: 20A: Office supplies inventory Cash $500 500 At the beginning of 20A, the inventory of unused office supplies was $75. At the end of 20A, a count showed unused office supplies in the supply room amounting to $100. C. On December 1, 20A, Wren Company rented some office space to another party Wren collected $900 rent for the period December 1,20A, to March 1,20B. The rent collected was recorded as follows: December 1,20A as $900 Unearned rent 900 D. On June 1, 20A, Wren Company borrowed $2,000 cash on a one-year, 10% interest- bearing, note payable. The interest is payable on the due date, May 31, 20B. The note was recorded as follows: June 1,20A: Cash $2,000 Notes payable 2,000 E. On July 1,20D, Wren Company paid a two-year insurance premium for a policy on its facilities. This transaction was recorded as follows: July 1,201D Prepaid insurance $8,000 Cash 8,000